- Road assistance services can be subject to VAT or exempt from VAT
- Court of Justice of the European Union established that road assistance services provided to members in return for a fixed annual subscription are exempt from VAT
- Providers must distinguish between ad hoc services (vatable) and annual membership services (exempt from VAT)
- Conclusion: Road assistance services may be subject to or exempt from VAT
Source: zampadebattista.com
See also: Flashback on ECJ Cases – C-13/06 (Commission vs. Greece)
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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
